Deferred tax in pension scheme

Hello sir,
I faced with one question which I don’t know how to deal with it.
“?he retirement benefit liability relates to Weston as well as other companies in the group operate defined contribution scheme. The latest actuarial valuation is as follows:

Net obligation at 1 feb 20×5 72
Service cost component 11
Contribution to scheme (19)
Remeasurement gain (4)
Net obligation at 31 Jan 20×6 60

The benefits paid in the period by trustees of scheme were 7 mln. Weston operate in country which only allow tax relief when contributions are paid into the scheme. The tax base therefore zero at 31 Jan 20×5 and 31 Jan 20×6. The tax rate paid by Weston is 25%.”

There are some odd points in the question for me. The first it’s said that they operate benefit contribution scheme and shows the component of defined benefit plan (oblifation, service cost, remeasurement component).

The second on is the answer for question. The author of exam kit present the deffered tax on remeasurement gain as 4m*25%=1 mln.

On my opinion the calculation of defered tax should be as following:
CV of scheme liability (60)
Tax base 0
Defferd tax asset 60*25%=15.

What do you think?
Regards